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007 C010500 5
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077 A000000 Y
080 A00AA00 ICI MUTUAL INSURANCE CO.
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<PAGE> PAGE 2
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<PAGE> PAGE 3
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<PAGE> PAGE 4
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<PAGE> PAGE 5
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<PAGE> PAGE 6
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<PAGE> PAGE 7
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<PAGE> PAGE 8
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<PAGE> PAGE 9
SIGNATURE BRIAN S. SHLISSEL
TITLE ASST. TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
OCC ACCUMULATION TRUST EQUITY PORTFOLIO ANNUAL REPORT FOR THE YEAR
ENDED DECEMBER 31,1999.
</LEGEND>
<CIK> 0000923185
<NAME> OCC ACCUMULATION TRUST
<SERIES>
<NUMBER>1
<NAME> EQUITY
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 67,381,236
<INVESTMENTS-AT-VALUE> 70,148,151
<RECEIVABLES> 419,866
<ASSETS-OTHER> 5,558
<OTHER-ITEMS-ASSETS> 0
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<OTHER-ITEMS-LIABILITIES> 61,362
<TOTAL-LIABILITIES> 61,362
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 60,313,597
<SHARES-COMMON-STOCK> 1,877,417
<SHARES-COMMON-PRIOR> 1,258,763
<ACCUMULATED-NII-CURRENT> 533,159
<OVERDISTRIBUTION-NII> 0
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<OVERDISTRIBUTION-GAINS> 0
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<NET-ASSETS> 70,512,213
<DIVIDEND-INCOME> 786,022
<INTEREST-INCOME> 309,796
<OTHER-INCOME> 0
<EXPENSES-NET> 562,657
<NET-INVESTMENT-INCOME> 533,161
<REALIZED-GAINS-CURRENT> 6,898,512
<APPREC-INCREASE-CURRENT> (6,428,576)
<NET-CHANGE-FROM-OPS> 1,003,097
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<DISTRIBUTIONS-OF-INCOME> (496,364)
<DISTRIBUTIONS-OF-GAINS> (2,260,410)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 34,572,394
<NUMBER-OF-SHARES-REDEEMED> 13,773,989
<SHARES-REINVESTED> 2,756,774
<NET-CHANGE-IN-ASSETS> 21,801,502
<ACCUMULATED-NII-PRIOR> 496,362
<ACCUMULATED-GAINS-PRIOR> 2,260,410
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 498,512
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 564,373<F1>
<AVERAGE-NET-ASSETS> 62,316,561
<PER-SHARE-NAV-BEGIN> 38.70
<PER-SHARE-NII> 0.25
<PER-SHARE-GAIN-APPREC> 0.62
<PER-SHARE-DIVIDEND> (0.36)
<PER-SHARE-DISTRIBUTIONS> (1.65)
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<EXPENSE-RATIO> 0.91
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>GROSS OF EXPENSE OFFSET - $1,716
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
OCC ACCUMILATION TRUST SMALL CAP PORTFOLIO ANNUAL REPORT FOR THE YEAR ENDED
DECEMBER 31, 1999.
</LEGEND>
<CIK> 0000923185
<NAME> OCC ACCUMULATION TRUST
<SERIES>
<NUMBER> 2
<NAME> SMALL CAP
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 154,177,319
<INVESTMENTS-AT-VALUE> 151,024,213
<RECEIVABLES> 1,363,380
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<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 152,393,034
<PAYABLE-FOR-SECURITIES> 768,753
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 334,402
<TOTAL-LIABILITIES> 1,103,155
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 159,484,225
<SHARES-COMMON-STOCK> 6,718,771
<SHARES-COMMON-PRIOR> 6,731,406
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<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (5,958,651)
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<NET-INVESTMENT-INCOME> 917,419
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<NET-CHANGE-FROM-OPS> (2,880,513)
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<DISTRIBUTIONS-OF-INCOME> (978,623)
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<NUMBER-OF-SHARES-SOLD> 45,603,776
<NUMBER-OF-SHARES-REDEEMED> (46,939,318)
<SHARES-REINVESTED> 978,623
<NET-CHANGE-IN-ASSETS> (4,216,055)
<ACCUMULATED-NII-PRIOR> 978,615
<ACCUMULATED-GAINS-PRIOR> (1,437,312)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> (1,428,318)
<GROSS-ADVISORY-FEES> 1,206,779
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 1,338,951<F1>
<AVERAGE-NET-ASSETS> 150,851,635
<PER-SHARE-NAV-BEGIN> 23.10
<PER-SHARE-NII> 0.14
<PER-SHARE-GAIN-APPREC> (0.57)
<PER-SHARE-DIVIDEND> (0.15)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
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<EXPENSE-RATIO> 0.89
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>GROSS OF EXPENSE OFFSET - $2,660.
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
OCC ACCUMULATION TRUST MANAGED PORTFOLIO ANNUAL REPORT FOR THE YEAR
ENDED DECEMBER 31,1999.
</LEGEND>
<CIK> 0000923185
<NAME> OCC ACCUMULATION TRUST
<SERIES>
<NUMBER> 3
<NAME> MANAGED
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 749,987,503
<INVESTMENTS-AT-VALUE> 792,765,506
<RECEIVABLES> 18,807,572
<ASSETS-OTHER> 5,785
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<TOTAL-ASSETS> 811,578,863
<PAYABLE-FOR-SECURITIES> 6,564,120
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 547,487
<TOTAL-LIABILITIES> 7,111,607
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 696,062,102
<SHARES-COMMON-STOCK> 18,429,335
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<OTHER-INCOME> 0
<EXPENSES-NET> 6,565,397
<NET-INVESTMENT-INCOME> 10,021,902
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<APPREC-INCREASE-CURRENT> (29,206,986)
<NET-CHANGE-FROM-OPS> 38,969,562
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (11,467,176)
<DISTRIBUTIONS-OF-GAINS> (25,731,928)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 142,108,078
<NUMBER-OF-SHARES-REDEEMED> (153,697,507)
<SHARES-REINVESTED> 37,199,104
<NET-CHANGE-IN-ASSETS> 27,380,133
<ACCUMULATED-NII-PRIOR> 11,467,176
<ACCUMULATED-GAINS-PRIOR> 23,182,531
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 6,116,104
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 6,570,969<F1>
<AVERAGE-NET-ASSETS> 789,279,328
<PER-SHARE-NAV-BEGIN> 43.74
<PER-SHARE-NII> 0.56
<PER-SHARE-GAIN-APPREC> 1.47
<PER-SHARE-DIVIDEND> (0.65)
<PER-SHARE-DISTRIBUTIONS> (1.47)
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 43.65
<EXPENSE-RATIO> 0.83
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>Gross of Expense Offset - $5,572
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
OCC ACCUMULATION TRUST U.S. GOVERNMENT INCOME PORTFOLIO ANNUAL REPORT FOR THE
YEAR ENDED DECEMBER 31, 1999.
</LEGEND>
<CIK> 0000923185
<NAME> OCC ACCUMULATION TRUST
<SERIES>
<NUMBER> 6
<NAME> U.S. GOVERNMENT INCOME PORTFOLIO
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 10,139,252
<INVESTMENTS-AT-VALUE> 9,740,685
<RECEIVABLES> 108,963
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<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 9,853,983
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 24,167
<TOTAL-LIABILITIES> 24,167
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 10,260,405
<SHARES-COMMON-STOCK> 982,573
<SHARES-COMMON-PRIOR> 989,297
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (32,022)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (398,567)
<NET-ASSETS> 9,829,816
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 602,366
<OTHER-INCOME> 0
<EXPENSES-NET> 99,003
<NET-INVESTMENT-INCOME> 503,363
<REALIZED-GAINS-CURRENT> (31,440)
<APPREC-INCREASE-CURRENT> (628,105)
<NET-CHANGE-FROM-OPS> (156,182)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (503,363)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 3,365,637
<NUMBER-OF-SHARES-REDEEMED> 3,921,601
<SHARES-REINVESTED> 503,363
<NET-CHANGE-IN-ASSETS> (712,146)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (582)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 63,217
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 99,773<F1>
<AVERAGE-NET-ASSETS> 10,536,137
<PER-SHARE-NAV-BEGIN> 10.66
<PER-SHARE-NII> 0.49
<PER-SHARE-GAIN-APPREC> (0.66)
<PER-SHARE-DIVIDEND> (0.49)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.00
<EXPENSE-RATIO> 0.95
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>GROSS OF EXPENSE OFFSET - $770.
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
OCC ACCUMULATION TRUST GLOBAL EQUITY PORTFOLIO ANNUAL REPORT FOR THE YEAR ENDED
DECEMBER 31, 1999.
</LEGEND>
<CIK> 0000923185
<NAME> OCC ACCUMULATION TRUST
<SERIES>
<NUMBER> 7
<NAME> GLOBAL EQUITY PORTFOLIO
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 38,152,478
<INVESTMENTS-AT-VALUE> 43,523,471
<RECEIVABLES> 75,028
<ASSETS-OTHER> 69,206
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 43,667,705
<PAYABLE-FOR-SECURITIES> 172,004
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 84,142
<TOTAL-LIABILITIES> 256,146
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 36,436,912
<SHARES-COMMON-STOCK> 2,620,954
<SHARES-COMMON-PRIOR> 2,254,352
<ACCUMULATED-NII-CURRENT> (3,139)
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 1,607,569
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 5,370,217
<NET-ASSETS> 43,411,559
<DIVIDEND-INCOME> 541,052
<INTEREST-INCOME> 56,633
<OTHER-INCOME> 0
<EXPENSES-NET> 415,866
<NET-INVESTMENT-INCOME> 181,819
<REALIZED-GAINS-CURRENT> 8,211,347
<APPREC-INCREASE-CURRENT> 648,000
<NET-CHANGE-FROM-OPS> 9,041,166
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (569,505)
<DISTRIBUTIONS-OF-GAINS> (6,011,036)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 15,608,376
<NUMBER-OF-SHARES-REDEEMED> (16,015,175)
<SHARES-REINVESTED> 6,580,541
<NET-CHANGE-IN-ASSETS> 8,634,367
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> (121,949)
<OVERDIST-NET-GAINS-PRIOR> (86,246)
<GROSS-ADVISORY-FEES> 302,528
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 416,553<F1>
<AVERAGE-NET-ASSETS> 37,813,200
<PER-SHARE-NAV-BEGIN> 15.43
<PER-SHARE-NII> 0.31
<PER-SHARE-GAIN-APPREC> 3.78
<PER-SHARE-DIVIDEND> (0.26)
<PER-SHARE-DISTRIBUTIONS> (2.70)
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 16.56
<EXPENSE-RATIO> 1.10
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>GROSS OF EXPENSE OFFSET - $687.
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
OCC ACCUMULATION TRUST MID CAP PORTFOLIO ANNUAL REPORT FOR THE YEAR ENDED
DECEMBER 31, 1999.
</LEGEND>
<CIK> 0000923185
<NAME> OCC ACCUMULATION TRUST
<SERIES>
<NUMBER> 8
<NAME> MID CAP PORTFOLIO
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 4,863,558
<INVESTMENTS-AT-VALUE> 5,457,073
<RECEIVABLES> 1,332
<ASSETS-OTHER> 5,063
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 5,463,468
<PAYABLE-FOR-SECURITIES> 67,162
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 14,373
<TOTAL-LIABILITIES> 81,535
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 4,632,170
<SHARES-COMMON-STOCK> 462,671
<SHARES-COMMON-PRIOR> 192,501
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 156,248
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 593,515
<NET-ASSETS> 5,381,933
<DIVIDEND-INCOME> 43,649
<INTEREST-INCOME> 12,590
<OTHER-INCOME> 0
<EXPENSES-NET> 34,763
<NET-INVESTMENT-INCOME> 21,476
<REALIZED-GAINS-CURRENT> 268,712
<APPREC-INCREASE-CURRENT> 582,994
<NET-CHANGE-FROM-OPS> 873,182
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (21,476)
<DISTRIBUTIONS-OF-GAINS> (104,145)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 4,615,546
<NUMBER-OF-SHARES-REDEEMED> (1,991,819)
<SHARES-REINVESTED> 125,621
<NET-CHANGE-IN-ASSETS> 3,496,909
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (8,419)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 27,810
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 60,091<F1>
<AVERAGE-NET-ASSETS> 3,476,284
<PER-SHARE-NAV-BEGIN> 9.79
<PER-SHARE-NII> 0.05
<PER-SHARE-GAIN-APPREC> 2.07
<PER-SHARE-DIVIDEND> (0.05)
<PER-SHARE-DISTRIBUTIONS> (0.23)
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 11.63
<EXPENSE-RATIO> 1.03
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>GROSS OF EXPENSE OFFSET-$1,082 AND INVESTMENT ADVISORY FEE WAIVED-$24,246.
</FN>
</TABLE>
Report of Independent Accountants
To the Board of Trustees and Shareholders of
OCC Accumulation Trust
In planning and performing our audits of
the financial statements of the Equity
Portfolio, Small Cap Portfolio, Global
Equity Portfolio, Managed Portfolio, U.S.
Government Income Portfolio and Mid Cap
Portfolio of OCC Accumulation Trust
(the "Fund") for the year ended December
31, 1999, we considered its internal
control, including control activities
for safeguarding securities, in order
to determine our auditing procedures
for the purpose of expressing our
opinion on the financial statements
and to comply with the requirements
of Form N-SAR, not to provide assurance
on internal control.
The management of the Fund is responsible
for establishing and maintaining internal
control. In fulfilling this responsibility,
estimates and judgments by management are
required to assess the expected benefits
and related costs of controls. Generally,
controls that are relevant to an audit
pertain to the entity's objective of
preparing financial statements for
external purposes that are fairly presented
in conformity with generally accepted
accounting principles. Those controls
include the safeguarding of assets
against unauthorized acquisition,
use or disposition.
Because of inherent limitations in
internal control, errors or fraud may
occur and not be detected. Also,
projection of any evaluation of internal
control to future periods is subject
to the risk that controls may become
inadequate because of changes in
conditions or that the effectiveness
of their design and operation may
deteriorate.
Our consideration of internal control
would not necessarily disclose all
matters in internal control that might
be material weaknesses under standards
established by the American Institute
of Certified Public Accountants. A
material weakness is a condition in
which the design or operation of one
or more of the internal control components
does not reduce to a relatively low level
the risk that misstatements caused by
error or fraud in amounts that would be
material in relation to the financial
statements being audited may occur and
not be detected within a timely period
by employees in the normal course of
performing their assigned functions.
However, we noted no matters involving
internal control and its operation,
including controls for safeguarding
securities, that we consider to be
material weaknesses as defined above
as of December 31, 1999.
This report is intended solely for
the information and use of the Board
of Trustees, management and the
Securities and Exchange Commission
and is not intendedto be and should
not be used by anyone other than
these specified parties.
PricewaterhouseCoopers LLP
February 11, 2000
